AIMI — individuals, marginal rate over €2,000,000

Verified

FACT ID · aimi-individuals-2m

Canonical value

1.5% on the part of the aggregate VPT above €2,000,000Verified
Unit
%
Issuing authority
Diário da República — Código do IMI (texto consolidado)
Legal instrument
CIMI Art. 135.º-F
Last verified
Review cadence
quarterly
Notes
Marginal AIMI rate applied to the value in this band.

Change history

Initial capture1.5% on the part of the aggregate VPT above €2,000,000

No further changes recorded yet — unchanged since it was first captured.

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